To encourage learning and business,computers do not attract VAT.Find how much VAT a school pays when buying the following items.
item number unit price (naira) exclusive of vat
computers 14 48000
electrical fittings 23 5200
staffroom chairs 18 9000
dormitory lockers 127 6900
You don't say what the VAT rate is, but if it's, say, 5%, then we'd have
computers: 0
fittings: .05 * 23 * 5200 = 5980
and so on